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加拿大对60刀或以下的gift免关税
4 [' e3 b' s, c: hImporting by Mail 6 K( e( T3 ^7 Z! w
( ^( j2 a0 t9 ^$ @# vReceiving Gifts in the Mail
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: k3 X* n) n' Q% g) \) dFor an item to qualify as a "gift", a friend or relative must send it to you personally and include a card or other notice indicating that it is a gift.
7 t; e2 a8 H# d9 V& z7 e1 R6 N" f3 E•If you receive an imported gift by mail that is worth CAN$60 or less, you will not have to pay duty or tax on it.
$ j, |) m7 k! w% T•If the gift is worth more than CAN$60, you will have to pay any applicable duty and taxes on any amount over CAN$60. ◦For example, if a relative sends you a gift worth CAN$200, you must pay any applicable duty, GST or HST and PST on CAN$140.
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Items that do not qualify for the CAN$60 gift exemption include the following:9 E& P" }( s7 o' N" L1 Q
•tobacco;
, o8 w2 y# C+ L4 z7 E•alcoholic beverages;+ A. Z( L. ^' n. T1 w
•advertising material; and, W+ u) t Y8 \
•items sent by a business.
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As well, the CAN$60 gift exemption cannot be combined with the CAN$20 exemption that is available on most items valued at CAN$20 or less.7 S4 z' }- ^/ V0 k4 w. Q7 V- }
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